{
  "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-austria-order-1970",
  "json_url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-austria-order-1970.json",
  "id": "uksi/1970/1947",
  "title": "The Double Taxation Relief (Taxes on Income) (Austria) Order 1970",
  "short_title": "Double Taxation Relief (Taxes on Income) (Austria) 1970",
  "long_title": "Under the Convention with Austria scheduled to this Order (which is to replace the Convention signed in Vienna on 20th July 1956) shipping and air transport profits, certain trading profits not arising through a permanent establishment, interest, pensions (other than Government pensions) and the earnings of temporary business visitors are (subject to certain conditions) to be taxed only in the country of the taxpayer's residence. Government salaries and pensions are normally to be taxed by the paying government only. The remuneration of visiting teachers and professors, and certain payments made to visiting students are (subject to certain conditions) to be exempt in the country visited. Capital gains arising from the disposal of movable property are normally to be taxed only in the country of the taxpayer's residence unless they arise from the disposal of assets of a permanent establishment which the taxpayer has in the other country.",
  "citation": "S.I. 1970/1947",
  "type": "uksi",
  "year": "1970",
  "number": "1947",
  "version": "current",
  "date": "1970-12-17",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 2,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-austria-order-1970/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
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      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-austria-order-1970/article-1",
      "extent": null,
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      "parent": null
    },
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      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
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      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-austria-order-1970/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule",
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      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-austria-order-1970/schedule",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-austria-order-1970/note",
      "extent": null,
      "status": null,
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    }
  ],
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    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2013-11-21",
      "size": null,
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-austria-order-1970/pdf/uksi_19701947_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/1970/1947/pdfs/uksi_19701947_en.pdf"
    }
  ],
  "outstanding_effects": [
    {
      "type": "amended",
      "affected_provisions": "Instrument",
      "affecting": "uksi/1994/768",
      "affecting_title": "The Double Taxation Relief (Taxes on Income) (Austria) Order 1994",
      "affecting_provisions": "art.2"
    },
    {
      "type": "subst",
      "affected_provisions": "schedule",
      "affecting": "uksi/2010/2688",
      "affecting_title": "The Double Taxation Relief and International Tax Enforcement (Austria) Order 2010",
      "affecting_provisions": "art 2, schedule"
    }
  ],
  "made_under": [],
  "changes_made_to": 2,
  "changes_made_to_url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-austria-order-1970/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-austria-order-1970/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-austria-order-1970/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1970/1947",
    "retrieved_at": "2026-10-29T22:51:30.633135+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}